TAXATION ADMINISTRATION ACT 1953 - SECT 8ZK Protection of witnesses

TAXATION ADMINISTRATION ACT 1953 - SECT 8ZK

    A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled:

  (a)   to disclose:

  (i)   the fact that the witness received any information;

  (ii)   the nature of any information received by the witness; or

  (iii)   the name of any person from whom the witness received any information; or

  (b)   if the witness is an officer, to produce any reports:

  (i)   made or received by the witness confidentially in the witness' official capacity; or

  (ii)   containing confidential information.